CNX Coal Resources LP
1000 CONSOL Energy Drive
Canonsburg, Pennsylvania 15317
June 12, 2015
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | John Reynolds, Assistant Director | |||
Division of Corporation Finance | ||||
Re: | CNX Coal Resources LP Registration Statement on Form S-1 File No. 333-203165 |
Ladies and Gentlemen:
Pursuant to a discussion with the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission on June 11, 2015, CNX Coal Resources LP (the “Partnership” and “our”) hereby submits asExhibit A hereto for the Staff’s review proposed revisions to the “Management—Compensation of Our Officers and Directors,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Factors That Affect Our Results” and “Business—Our Customers and Contracts” sections to be included in a future pre-effective amendment (the “Amendment”) to the Partnership’s Registration Statement on Form S-1, File No. 333-203165, relating to the Partnership’s initial public offering of common units (the “Offering”).
The Partnership seeks confirmation from the Staff that it may launch the Offering with the information specified inExhibit A hereto and include such information in the Amendment.
[Signature Page Follows]
Securities and Exchange Commission
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Please direct any questions or comments regarding this correspondence to our counsel, Brett Braden of Latham & Watkins LLP, at (713) 546-7412.
Very Truly Yours, |
/s/ Lorraine L. Ritter |
Lorraine L. Ritter Chief Financial Officer and Chief Accounting Officer |
CNX Coal Resources GP LLC |
Cc: | Brett Braden, Latham & Watkins LLP |
David Oelman, Vinson & Elkins L.L.P. |
Douglas E. McWilliams, Vinson & Elkins L.L.P. |
Exhibit A
(attached)